TMI Blog2018 (2) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... t to approach the Ld. CIT(E) by making fresh application while incorporating the dissolution clause and beneficiary clause and getting the same registered in the office of the Registrar of the Society of Registration Act and the Ld. CIT(E) is requested to expedite the application of the assessee, if file afresh and adjudicate the same de novo. - Decided against assessee - I.T.A No.478(Asr)/2016 - - - Dated:- 31-10-2017 - Sh. T.S. Kapoor, Accountant Member And Sh. N. K. Choudhry, Judicial Member For the Appellant : Sh. V. Wadhwa For the Respondent : Sh. Rahul Dhawan (Ld. D.R) ORDER PER N.K.CHOUDHRY: The instant appeal has been preferred by the assessee, on feeling aggrieved against the order dated 31.08.2016 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objectives and activities as per records. 3. The brief facts of the case are as under: The applicant trust has filed an application for registration u/s 12AA of the Act on 25.02.2016 in the office of Ld. CIT(E) and in the application, it was reveled that the society is an own going entity and has been operation since 22nd March, 1947 and aim and objects of the society are mainly to educate the Hindu Girls in Hindi and Sanskrit in accordance with Sanatan School of thinking. In order to accorded an opportunity while considering the application for grant of registration u/s 12AA, the applicant was called upon on 5th July, 2016, however, on request of the applicant, the case was adjourned to 19th July, 2016 and further vide letter date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the registration to the application in the absence of dissolution clause as well as beneficiary clause in the MOU of the society. However, from the resolution dated 9th April, 2017 passed by the society, it reflects that significance of the dissolution of the society and/or cessation of its operation have already been incorporated vide resolution dated 9th April, 2017 which is reproduced herein below. That in the event of the dissolution of the society and/or cessation of its operations, any property whatsoever, remaining after the satisfaction of all its debts and liabilities, shall not be paid to or distributed among the members of the society or any of them, but shall be given to some other society having the similar objects. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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